S. 5895 2
(D) "SELLER" MEANS THE PERSON SELLING THE ITEM IN THE ONLINE DELIVERY
SALE.
§ 1299-U. IMPOSITION OF SURCHARGE. IN ADDITION TO ANY OTHER TAX OR
ASSESSMENT IMPOSED BY THIS CHAPTER OR ANY OTHER LAW, THERE IS HEREBY
IMPOSED, A SURCHARGE OF TWENTY-FIVE CENTS ON EVERY ONLINE DELIVERY SALE
WHERE SUCH DELIVERY TERMINATES WITHIN THE CITY OF NEW YORK.
§ 1299-V. LIABILITY FOR SURCHARGE. (A) NOTWITHSTANDING ANY PROVISION
OF LAW TO THE CONTRARY, ANY PERSON THAT SELLS BY ANY MEANS ANY ITEM TO
BE DELIVERED WITHIN THE CITY OF NEW YORK IS SUBJECT TO A SURCHARGE
IMPOSED BY THIS ARTICLE AND SHALL BE LIABLE FOR THE SURCHARGE IMPOSED BY
THIS ARTICLE.
(B) NOTWITHSTANDING ANY LAW TO THE CONTRARY, THE SURCHARGE IMPOSED BY
THIS ARTICLE SHALL BE PASSED ALONG TO THE PURCHASER AND SEPARATELY STAT-
ED ON ANY RECEIPT THAT IS PROVIDED TO SUCH PASSENGER. THE PASSING ALONG
OF SUCH SURCHARGE SHALL NOT BE CONSTRUED BY ANY COURT OR ADMINISTRATIVE
BODY AS THE IMPOSITION OF THE SURCHARGE ON THE PERSON OR ENTITY THAT
PAYS FOR THE DELIVERY TRANSACTION.
§ 1299-W. REGISTRATION. (A) EVERY PERSON LIABLE FOR THE SURCHARGE
IMPOSED BY THIS ARTICLE SHALL FILE WITH THE COMMISSIONER A PROPERLY
COMPLETED APPLICATION FOR A CERTIFICATE OF REGISTRATION, IN A FORM
PRESCRIBED BY THE COMMISSIONER. SUCH APPLICATION SHALL BE ACCOMPANIED BY
A FEE OF ONE DOLLAR AND FIFTY CENTS, AND SHALL SET FORTH THE NAME AND
ADDRESS OF THE REGISTRANT, AND ANY OTHER INFORMATION THAT THE COMMIS-
SIONER MAY REQUIRE.
(B) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE COMMISSIONER
SHALL ISSUE A CERTIFICATE OF REGISTRATION TO EACH PERSON THAT APPLIES
FOR ONE FOR A SPECIFIED TERM OF NOT LESS THAN THREE YEARS. ANY CERTIF-
ICATE OF REGISTRATION REFERRED TO IN THIS SUBDIVISION SHALL BE SUBJECT
TO RENEWAL IN ACCORDANCE WITH RULES PROMULGATED BY THE COMMISSIONER, AND
UPON THE PAYMENT OF A FEE OF ONE DOLLAR AND FIFTY CENTS. WHETHER OR NOT
SUCH CERTIFICATE OF REGISTRATION IS ISSUED FOR A SPECIFIED TERM, IT
SHALL BE SUBJECT TO SUSPENSION OR REVOCATION AS PROVIDED FOR IN THIS
SECTION. EACH CERTIFICATE SHALL STATE THE REGISTRANT AND THE REGIS-
TRANT'S TAXPAYER ID NUMBER. CERTIFICATES OF REGISTRATION ISSUED PURSUANT
TO THIS ARTICLE SHALL BE NON-ASSIGNABLE AND NON-TRANSFERABLE, AND SHALL
BE SURRENDERED TO THE COMMISSIONER IMMEDIATELY UPON THE REGISTRANT'S
CEASING TO DO BUSINESS AT THE ADDRESS PROVIDED IN ITS APPLICATION,
UNLESS THE REGISTRANT AMENDS ITS CERTIFICATE OF REGISTRATION IN ACCORD-
ANCE WITH RULES PROMULGATED BY THE COMMISSIONER. ALL REGISTRANTS MUST
NOTIFY THE COMMISSIONER OF CHANGES TO ANY OF THE INFORMATION STATED ON
THEIR CERTIFICATE OF REGISTRATION, ON A CALENDAR QUARTERLY BASIS, AND
SHALL AMEND THEIR CERTIFICATES OF REGISTRATION ACCORDINGLY.
(C) (1) THE COMMISSIONER MAY REFUSE TO ISSUE A CERTIFICATE OF REGIS-
TRATION TO A PERSON, OR MAY SUSPEND OR REVOKE A CERTIFICATE OF REGISTRA-
TION THAT WAS ISSUED TO A PERSON, PURSUANT TO THIS SECTION UPON FINDING
THAT: (I) SUCH PERSON FAILED TO PAY ANY MONIES THAT ARE FINALLY DETER-
MINED TO BE DUE FOR ANY SURCHARGE OR IMPOSITION THAT IS ADMINISTERED BY
THE COMMISSIONER; (II) SUCH PERSON FAILED TO FILE ANY REPORT OR RETURN
THAT IS DUE FROM IT UNDER THIS CHAPTER; (III) SUCH PERSON WILLFULLY
FILED A FALSE REPORT, RETURN OR OTHER DOCUMENT DUE UNDER THIS CHAPTER;
(IV) SUCH PERSON WILLFULLY VIOLATED ANY PROVISION OF THIS ARTICLE, OR
ANY RULE OR REGULATION OF THE COMMISSIONER PROMULGATED UNDER THIS ARTI-
CLE; OR (V) A CERTIFICATE OF REGISTRATION ISSUED PURSUANT TO THIS
SECTION TO SUCH PERSON, OR TO ANY BUSINESS OR ENTITY UNDER CONTROL OF
SUCH PERSON, OR THAT IS SUBJECT TO SUBSTANTIALLY THE SAME OWNERSHIP,
DIRECTION OR CONTROL OF SUCH PERSON, HAS BEEN REVOKED OR SUSPENDED WITH-
S. 5895 3
IN ONE YEAR FROM THE DATE ON WHICH A CERTIFICATE OF REGISTRATION IS
FILED.
(2) A NOTICE OF PROPOSED REVOCATION, SUSPENSION OR REFUSAL TO ISSUE
SHALL BE GIVEN TO THE PERSON THAT APPLIES FOR A CERTIFICATE OF REGISTRA-
TION PURSUANT TO THIS SECTION IN THE MANNER PRESCRIBED FOR A NOTICE OF
DEFICIENCY IN SUBSECTION (A) OF SECTION ONE THOUSAND EIGHTY-ONE OF THIS
CHAPTER, AND EXCEPT AS OTHERWISE PROVIDED HEREIN, ALL THE PROVISIONS OF
ARTICLE TWENTY-SEVEN OF THIS CHAPTER APPLICABLE TO A NOTICE OF DEFICIEN-
CY SHALL APPLY TO A NOTICE ISSUED PURSUANT TO THIS PARAGRAPH, INSOFAR AS
SUCH PROVISIONS CAN BE MADE APPLICABLE TO SUCH NOTICE, AND WITH SUCH
MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO ADAPT THE LANGUAGE OF SUCH
PROVISIONS TO THE NOTICE AUTHORIZED BY THIS PARAGRAPH. ALL NOTICES OF
PROPOSED REVOCATION, SUSPENSION OR REFUSAL TO ISSUE SHALL CONTAIN A
STATEMENT ADVISING THE PERSON TO WHOM IT IS ISSUED THAT THE SUSPENSION,
REVOCATION OR REFUSAL TO ISSUE MAY BE CHALLENGED THROUGH A HEARING PROC-
ESS AND THAT THE PETITION FOR SUCH CHALLENGE MUST BE FILED WITH THE
DIVISION OF TAX APPEALS WITHIN NINETY DAYS AFTER THE GIVING OF SUCH
NOTICE.
(3) IN THE CASE OF A PROPOSED REVOCATION OR SUSPENSION, NOTICE OF SUCH
MUST BE GIVEN TO A PERSON WITHIN THREE YEARS FROM THE DATE OF THE ACT OR
OMISSION DESCRIBED IN PARAGRAPH ONE OF THIS SUBDIVISION, EXCEPT THAT IN
THE CASE OF ACTS INVOLVING FALSITY OR FRAUD, SUCH NOTICE MAY BE ISSUED
AT ANY TIME.
(4) IN ANY OF THE FOREGOING INSTANCES WHERE THE COMMISSIONER MAY
SUSPEND OR REVOKE OR REFUSE TO ISSUE A CERTIFICATE OF REGISTRATION, THE
COMMISSIONER MAY CONDITION THE RETENTION OR ISSUANCE OF A CERTIFICATE OF
REGISTRATION UPON THE FILING OF A BOND OR THE DEPOSIT OF TAX IN THE
MANNER PROVIDED IN PARAGRAPH TWO OR THREE OF SUBDIVISION (E) OF SECTION
ELEVEN HUNDRED THIRTY-SEVEN OF THIS CHAPTER.
(D) IF THE COMMISSIONER CONSIDERS IT NECESSARY FOR THE PROPER ADMINIS-
TRATION OF THE SURCHARGE IMPOSED BY THIS ARTICLE, HE OR SHE MAY REQUIRE
EVERY PERSON WHO HOLDS A CERTIFICATE OF REGISTRATION ISSUED PURSUANT TO
THIS SECTION TO APPLY FOR A NEW CERTIFICATE OF REGISTRATION IN SUCH FORM
AND AT SUCH TIME AS THE COMMISSIONER MAY PRESCRIBE, AND TO SURRENDER
EACH PREVIOUSLY ISSUED CERTIFICATE OF REGISTRATION. THE COMMISSIONER MAY
REQUIRE SUCH FILING AND SUCH SURRENDER NOT MORE OFTEN THAN ONCE EVERY
THREE YEARS. UPON THE FILING OF AN APPLICATION FOR A NEW CERTIFICATE OF
REGISTRATION AND THE SURRENDER OF ALL PREVIOUS CERTIFICATES, THE COMMIS-
SIONER SHALL ISSUE, WITHIN SUCH TIME AS THE COMMISSIONER MAY PRESCRIBE,
A NEW CERTIFICATE OF REGISTRATION, WITHOUT CHARGE, TO EACH REGISTRANT.
§ 1299-X. PAYMENT AND RETURNS. (A) (1) EVERY PERSON REQUIRED TO REGIS-
TER WITH THE COMMISSIONER AS PROVIDED IN SECTION TWELVE HUNDRED NINETY-
NINE-W OF THIS ARTICLE WHOSE TAXABLE RECEIPTS TOTAL LESS THAN THREE
HUNDRED THOUSAND DOLLARS, IN EVERY QUARTER OF THE PRECEDING FOUR QUAR-
TERS, SHALL FILE A RETURN QUARTERLY WITH THE COMMISSIONER. PROVIDED,
HOWEVER, THAT IF THE COMMISSIONER IN THE EXERCISE OF HIS OR HER
DISCRETION DEEMS IT NECESSARY TO PROTECT THE REVENUES TO BE OBTAINED
UNDER THIS ARTICLE, HE OR SHE MAY GIVE NOTICE REQUIRING SUCH PERSON, IN
ADDITION TO FILING A QUARTERLY RETURN, TO FILE EITHER SHORT-FORM OR
LONG-FORM PART QUARTERLY RETURNS, AS SPECIFIED IN SUCH NOTICE.
(2) EVERY PERSON REQUIRED TO REGISTER WITH THE COMMISSIONER AS
PROVIDED IN SECTION TWELVE HUNDRED NINETY-NINE-W OF THIS ARTICLE WHOSE
TAXABLE RECEIPTS TOTAL THREE HUNDRED THOUSAND DOLLARS OR MORE IN ANY
QUARTER OF THE PRECEDING FOUR QUARTERS, SHALL, IN ADDITION TO FILING A
QUARTERLY RETURN DESCRIBED IN PARAGRAPH ONE OF THIS SUBDIVISION, FILE
S. 5895 4
EITHER A LONG-FORM OR SHORT-FORM, PART-QUARTERLY RETURN MONTHLY WITH THE
COMMISSIONER.
(3) FOR PURPOSES OF THIS ARTICLE THE TERM "LONG-FORM, PART-QUARTERLY
RETURN" SHALL MEAN A RETURN IN A FORM DETERMINED BY THE COMMISSIONER
PROVIDING FOR THE CALCULATION OF THE ACTUAL SURCHARGES FOR THE PRECEDING
MONTH. A PERSON FILING A LONG-FORM, PART-QUARTERLY RETURN FOR EACH OF
THE MONTHS CONTAINED IN A QUARTER SHALL ALSO BE REQUIRED TO FILE A QUAR-
TERLY RETURN FOR SUCH QUARTER.
(4) FOR PURPOSES OF THIS ARTICLE THE TERM "SHORT-FORM, PART-QUARTERLY
RETURN" SHALL MEAN A RETURN WHICH SHALL BE AVAILABLE FOR USE IN FILING
AS A RETURN FOR THE FIRST TWO MONTHS OF ANY QUARTER AND ONLY BY A PERSON
REQUIRED TO FILE A RETURN MONTHLY WHO HAS HAD AT LEAST FOUR SUCCESSIVE
QUARTERLY TAX PERIODS IMMEDIATELY PRECEDING THE MONTH FOR WHICH THE
RETURN IS TO BE FILED AND WHO ELECTS SUCH USE, AND IS IN A FORM DETER-
MINED BY THE COMMISSIONER AND PROVIDING FOR THE CALCULATION OF ONE-THIRD
OF THE TOTAL SURCHARGES PAID BY THE PERSON TO THE COMMISSIONER IN THE
COMPARABLE QUARTER OF THE IMMEDIATELY PRECEDING YEAR UNDER THIS ARTICLE.
(B) THE RETURNS AND INFORMATION RETURNS REQUIRED BY THIS SECTION TO BE
FILED QUARTERLY SHALL BE FILED FOR QUARTERLY PERIODS ENDING ON THE LAST
DAY OF FEBRUARY, MAY, AUGUST AND NOVEMBER OF EACH YEAR, AND EACH RETURN
AND EACH INFORMATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER THE
END OF THE QUARTERLY PERIOD COVERED THEREBY. THE RETURNS REQUIRED BY
THIS SECTION TO BE FILED MONTHLY SHALL BE FILED FOR MONTHLY PERIODS
ENDING ON THE LAST DAY OF EACH MONTH AND EACH RETURN SHALL BE FILED
WITHIN TWENTY DAYS AFTER THE END OF EACH PRIOR MONTH. THE INFORMATION
RETURNS REQUIRED TO BE FILED ANNUALLY SHALL BE FILED FOR TWELVE MONTH
PERIODS ENDING ON THE LAST DAY OF MAY OF EACH YEAR, AND EACH SUCH INFOR-
MATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER THE END OF THE
TWELVE MONTH PERIOD COVERED THEREBY.
(C) THE TAX COMMISSION MAY PERMIT OR REQUIRE RETURNS TO BE MADE COVER-
ING OTHER PERIODS AND UPON SUCH DATES AS IT MAY SPECIFY. IF THE TAX
COMMISSION DEEMS IT NECESSARY IN ORDER TO ENSURE THE PAYMENT OF THE
SURCHARGES IMPOSED BY THIS ARTICLE, IT MAY REQUIRE RETURNS TO BE MADE
FOR SHORTER PERIODS THAN THOSE PRESCRIBED PURSUANT TO THE FOREGOING
SUBDIVISIONS OF THIS SECTION, AND UPON SUCH DATES AS IT MAY SPECIFY.
(D) THE FORM OF RETURNS SHALL BE PRESCRIBED BY THE TAX COMMISSION AND
SHALL CONTAIN SUCH INFORMATION AS IT MAY DEEM NECESSARY FOR THE PROPER
ADMINISTRATION OF THIS ARTICLE. THE COMMISSION MAY REQUIRE AMENDED
RETURNS TO BE FILED WITHIN TWENTY DAYS AFTER NOTICE AND TO CONTAIN THE
INFORMATION SPECIFIED IN THE NOTICE.
(E) IN ADDITION TO ANY OTHER PENALTY OR INTEREST PROVIDED FOR UNDER
THIS ARTICLE OR OTHER LAW, AND UNLESS IT IS SHOWN THAT SUCH FAILURE IS
DUE TO REASONABLE CAUSE AND NOT DUE TO WILLFUL NEGLECT, ANY PERSON
LIABLE FOR THE SURCHARGE IMPOSED BY THIS ARTICLE THAT FAILS TO PAY SUCH
SURCHARGE WHEN DUE SHALL BE LIABLE FOR A PENALTY IN AN AMOUNT EQUAL TO
TWO HUNDRED PERCENT OF THE TOTAL SURCHARGE AMOUNT THAT IS DUE.
§ 1299-Y. RECORDS TO BE KEPT. EVERY PERSON LIABLE FOR THE SURCHARGE
IMPOSED BY THIS ARTICLE SHALL KEEP, AND SHALL MAKE AVAILABLE FOR REVIEW
UPON DEMAND BY THE COMMISSIONER:
(A) RECORDS OF ONLINE DELIVERY SALES COMPLETED BY SUCH PERSON, INCLUD-
ING ALL AMOUNTS PAID, CHARGED OR DUE THEREON, IN SUCH FORM AS THE
COMMISSIONER MAY REQUIRE;
(B) TRUE AND COMPLETE COPIES OF ANY RECORDS REQUIRED TO BE KEPT BY ANY
APPLICABLE REGULATORY DEPARTMENT OR AGENCY; AND
(C) SUCH OTHER RECORDS AND INFORMATION AS THE COMMISSIONER MAY REQUIRE
TO PERFORM HIS OR HER DUTIES UNDER THIS ARTICLE.
S. 5895 5
§ 1299-Z. SECRECY OF RETURNS AND REPORTS. (A) EXCEPT IN ACCORDANCE
WITH PROPER JUDICIAL ORDER OR AS OTHERWISE PROVIDED BY LAW, IT SHALL BE
UNLAWFUL FOR THE COMMISSIONER, ANY OFFICER OR EMPLOYEE OF THE DEPART-
MENT, ANY PERSON ENGAGED OR RETAINED BY THE DEPARTMENT ON AN INDEPENDENT
CONTRACT BASIS, OR ANY PERSON WHO IN ANY MANNER MAY ACQUIRE KNOWLEDGE OF
THE CONTENTS OF A RETURN OR REPORT FILED WITH THE COMMISSIONER PURSUANT
TO THIS ARTICLE, TO DIVULGE OR MAKE KNOWN IN ANY MANNER ANY PARTICULARS
SET FORTH OR DISCLOSED IN ANY SUCH RETURN OR REPORT. THE OFFICERS
CHARGED WITH THE CUSTODY OF SUCH RETURNS AND REPORTS SHALL NOT BE
REQUIRED TO PRODUCE ANY OF THEM OR EVIDENCE OF ANYTHING CONTAINED IN
THEM IN ANY ACTION OR PROCEEDING IN ANY COURT, EXCEPT ON BEHALF OF THE
COMMISSIONER IN AN ACTION OR PROCEEDING UNDER THE PROVISIONS OF THIS
CHAPTER, OR IN ANY OTHER ACTION OR PROCEEDING INVOLVING THE COLLECTION
OF A SURCHARGE DUE UNDER THIS CHAPTER TO WHICH THE STATE, THE COMMIS-
SIONER OR AN AGENCY THAT IS AUTHORIZED TO PERMIT OR REGULATE THE
PROVISION OF ANY RELEVANT TRANSPORTATION IS A PARTY OR A CLAIMANT, OR ON
BEHALF OF ANY PARTY TO ANY ACTION, PROCEEDING OR HEARING UNDER THE
PROVISIONS OF THIS ARTICLE, WHEN THE RETURNS OR THE REPORTS OR THE FACTS
SHOWN THEREBY ARE DIRECTLY INVOLVED IN SUCH ACTION, PROCEEDING OR HEAR-
ING, IN ANY OF WHICH EVENTS THE COURT, OR IN THE CASE OF A HEARING, THE
DIVISION OF TAX APPEALS, MAY REQUIRE THE PRODUCTION OF, AND MAY ADMIT IN
EVIDENCE SO MUCH OF SAID RETURNS OR REPORTS OR OF THE FACTS SHOWN THERE-
BY AS ARE PERTINENT TO THE ACTION OR PROCEEDING AND NO MORE. NOTHING
HEREIN SHALL BE CONSTRUED, HOWEVER, TO PROHIBIT THE COMMISSIONER, IN HIS
OR HER DISCRETION, FROM ALLOWING THE INSPECTION OR DELIVERY OF A CERTI-
FIED COPY OF ANY RETURN OR REPORT FILED UNDER THIS ARTICLE, OR FROM
PROVIDING ANY INFORMATION CONTAINED IN ANY SUCH RETURN OR REPORT, BY OR
TO A DULY AUTHORIZED OFFICER OR EMPLOYEE OF THE COMPTROLLER; NOR TO
PROHIBIT THE INSPECTION OR DELIVERY OF A CERTIFIED COPY OF ANY RETURN OR
REPORT FILED UNDER THIS ARTICLE, OR THE PROVISION OF ANY INFORMATION
CONTAINED THEREIN, BY OR TO THE ATTORNEY GENERAL OR OTHER LEGAL REPRE-
SENTATIVES OF THE STATE WHEN AN ACTION SHALL HAVE BEEN RECOMMENDED OR
COMMENCED PURSUANT TO THIS CHAPTER IN WHICH SUCH RETURNS OR REPORTS OR
THE FACTS SHOWN THEREBY ARE DIRECTLY INVOLVED; NOR TO PROHIBIT THE
COMMISSIONER FROM PROVIDING OR CERTIFYING TO THE DIVISION OF BUDGET OR
THE COMPTROLLER THE TOTAL NUMBER OF RETURNS OR REPORTS FILED UNDER THIS
ARTICLE IN ANY REPORTING PERIOD AND THE TOTAL COLLECTIONS RECEIVED THER-
EFROM; NOR TO PROHIBIT THE DELIVERY TO A PERSON LIABLE FOR THE SURCHARGE
IMPOSED BY THIS ARTICLE, OR A DULY AUTHORIZED REPRESENTATIVE OF SUCH, A
CERTIFIED COPY OF ANY RETURN OR REPORT FILED BY SUCH PERSON PURSUANT TO
THIS ARTICLE, NOR TO PROHIBIT THE PUBLICATION OF STATISTICS SO CLASSI-
FIED AS TO PREVENT THE IDENTIFICATION OF PARTICULAR RETURNS OR REPORTS
AND THE ITEMS THEREOF; NOR TO PROHIBIT THE DISCLOSURE, IN SUCH MANNER AS
THE COMMISSIONER DEEMS APPROPRIATE, OF THE NAMES AND OTHER APPROPRIATE
IDENTIFYING INFORMATION OF THOSE PERSONS REQUIRED TO PAY THE SURCHARGE
IMPOSED BY THIS ARTICLE.
(B) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION (A) OF THIS SECTION,
THE COMMISSIONER MAY PERMIT THE SECRETARY OF THE TREASURY OF THE UNITED
STATES OR SUCH SECRETARY'S DELEGATE, OR THE AUTHORIZED REPRESENTATIVE OF
EITHER SUCH OFFICER, TO INSPECT ANY RETURN FILED UNDER THIS ARTICLE, OR
MAY FURNISH TO SUCH OFFICER OR SUCH OFFICER'S AUTHORIZED REPRESENTATIVE
AN ABSTRACT OF ANY SUCH RETURN OR SUPPLY SUCH PERSON WITH INFORMATION
CONCERNING AN ITEM CONTAINED IN ANY SUCH RETURN, OR DISCLOSED BY ANY
INVESTIGATION OF LIABILITY UNDER THIS ARTICLE, BUT SUCH PERMISSION SHALL
BE GRANTED OR SUCH INFORMATION FURNISHED ONLY IF THE LAWS OF THE UNITED
STATES GRANT SUBSTANTIALLY SIMILAR PRIVILEGES TO THE COMMISSIONER OR
S. 5895 6
OFFICER OF THIS STATE CHARGED WITH THE ADMINISTRATION OF THE SURCHARGE
IMPOSED BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED FOR
PURPOSES OF TAX ADMINISTRATION ONLY; AND PROVIDED FURTHER THE COMMIS-
SIONER MAY FURNISH TO THE COMMISSIONER OF INTERNAL REVENUE OR SUCH
COMMISSIONER'S AUTHORIZED REPRESENTATIVE SUCH RETURNS FILED UNDER THIS
ARTICLE AND OTHER TAX INFORMATION, AS SUCH COMMISSIONER MAY CONSIDER
PROPER, FOR USE IN COURT ACTIONS OR PROCEEDINGS UNDER THE INTERNAL
REVENUE CODE, WHETHER CIVIL OR CRIMINAL, WHERE A WRITTEN REQUEST THERE-
FOR HAS BEEN MADE TO THE COMMISSIONER BY THE SECRETARY OF THE TREASURY
OF THE UNITED STATES OR SUCH SECRETARY'S DELEGATE, PROVIDED THE LAWS OF
THE UNITED STATES GRANT SUBSTANTIALLY SIMILAR POWERS TO THE SECRETARY OF
THE TREASURY OF THE UNITED STATES OR HIS OR HER DELEGATE. WHERE THE
COMMISSIONER HAS SO AUTHORIZED USE OF RETURNS AND OTHER INFORMATION IN
SUCH ACTIONS OR PROCEEDINGS, OFFICERS AND EMPLOYEES OF THE DEPARTMENT
MAY TESTIFY IN SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR
OTHER INFORMATION.
(C) (1) ANY OFFICER OR EMPLOYEE OF THE STATE WHO WILLFULLY VIOLATES
THE PROVISIONS OF SUBDIVISION (A) OF THIS SECTION SHALL BE DISMISSED
FROM OFFICE AND BE INCAPABLE OF HOLDING ANY PUBLIC OFFICE FOR A PERIOD
OF FIVE YEARS THEREAFTER.
(2) CROSS-REFERENCE: FOR CRIMINAL PENALTIES, SEE ARTICLE THIRTY-SEVEN
OF THIS CHAPTER.
(D) (1) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION (A) OF THIS
SECTION, UPON WRITTEN REQUEST FROM THE CHAIRPERSON OF THE COMMITTEE ON
WAYS AND MEANS OF THE UNITED STATES HOUSE OF REPRESENTATIVES, THE CHAIR-
PERSON OF THE COMMITTEE ON FINANCE OF THE UNITED STATES SENATE, OR THE
CHAIRPERSON OF THE JOINT COMMITTEE ON TAXATION OF THE UNITED STATES
CONGRESS, THE COMMISSIONER SHALL FURNISH SUCH COMMITTEE WITH ANY CURRENT
OR PRIOR YEAR RETURNS SPECIFIED IN SUCH REQUEST THAT WERE FILED UNDER
THIS ARTICLE BY THE PRESIDENT OF THE UNITED STATES, VICE-PRESIDENT OF
THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW
YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
BRANCH OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF
THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING
OR CONFIRMED CAPACITY IN A POSITION SUBJECT TO CONFIRMATION BY THE
UNITED STATES SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFI-
CIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION SEVEN-
TY-THREE-A OF THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS
DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF SUCH
SECTION SEVENTY-THREE-A; A POLITICAL PARTY CHAIRPERSON, AS DEFINED IN
PARAGRAPH (H) OF SUBDIVISION ONE OF SUCH SECTION SEVENTY-THREE-A; A
LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND TWO OF
SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A PERSON
APPOINTED, PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE
POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A MEMBER
OF THE STATE LEGISLATURE; OR A JUDGE OR JUSTICE OF THE UNIFIED COURT
SYSTEM; OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION,
JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY DIRECTLY OR INDIRECTLY
CONTROLLED BY ANY INDIVIDUAL LISTED IN THIS PARAGRAPH, WHETHER BY
CONTRACT, THROUGH OWNERSHIP OR CONTROL OF A MAJORITY INTEREST IN SUCH
ENTITY, OR OTHERWISE, OR FILED BY A PARTNERSHIP, FIRM, ASSOCIATION,
CORPORATION, JOINT-STOCK COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY
INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT OR MORE OF THE
VOTING SECURITIES OF SUCH ENTITY; PROVIDED HOWEVER THAT, PRIOR TO
FURNISHING ANY RETURN, THE COMMISSIONER SHALL REDACT ANY COPY OF A
S. 5895 7
FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A
FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY SOCIAL SECURI-
TY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION.
(2) NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS
THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES IN WRITING THAT
SUCH RETURNS HAVE BEEN REQUESTED RELATED TO, AND IN FURTHERANCE OF, A
LEGITIMATE TASK OF THE CONGRESS, THAT THE REQUESTING COMMITTEE HAS MADE
A WRITTEN REQUEST TO THE UNITED STATES SECRETARY OF THE TREASURY FOR
RELATED FEDERAL RETURNS OR REPORTS OR RETURN OR REPORT INFORMATION,
PURSUANT TO 26 U.S.C. SECTION 6103(F), AND THAT IF SUCH REQUESTED
RETURNS ARE INSPECTED BY AND/OR SUBMITTED TO ANOTHER COMMITTEE, TO THE
UNITED STATES HOUSE OF REPRESENTATIVES, OR TO THE UNITED STATES SENATE,
THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR IN A MANNER CONSIST-
ENT WITH FEDERAL LAW AS INFORMED BY THE REQUIREMENTS AND PROCEDURES
ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
§ 1299-AA. PRACTICE AND PROCEDURE. THE PROVISIONS OF ARTICLE TWENTY-
SEVEN OF THIS CHAPTER SHALL APPLY WITH RESPECT TO THE ADMINISTRATION OF
AND PROCEDURE WITH RESPECT TO THE SURCHARGE IMPOSED BY THIS ARTICLE IN
THE SAME MANNER AND WITH THE SAME FORCE AND EFFECT AS IF THE LANGUAGE OF
SUCH ARTICLE TWENTY-SEVEN HAD BEEN INCORPORATED IN FULL INTO THIS ARTI-
CLE AND HAD EXPRESSLY REFERRED TO THE SURCHARGE IMPOSED BY THIS ARTICLE,
EXCEPT TO THE EXTENT THAT ANY SUCH PROVISION IS EITHER INCONSISTENT WITH
A PROVISION OF THIS ARTICLE OR IS NOT RELEVANT TO THIS ARTICLE.
§ 1299-BB. DEPOSIT AND DISPOSITION OF REVENUE. ALL REVENUE FROM
SURCHARGES, INTEREST, AND PENALTIES COLLECTED OR RECEIVED BY THE COMMIS-
SIONER UNDER THIS ARTICLE SHALL BE DEPOSITED IN THE SPECIAL NEW YORK
CITY CAPITAL INFRASTRUCTURE FUND ESTABLISHED PURSUANT TO SECTION NINE-
TY-NINE-QQ OF THE STATE FINANCE LAW.
§ 2. The state finance law is amended by adding a new section 99-qq to
read as follows:
§ 99-QQ. SPECIAL NEW YORK CITY CAPITAL INFRASTRUCTURE FUND. 1. AS
USED IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEAN-
INGS:
(A) "CITY" SHALL MEAN THE CITY OF NEW YORK.
(B) "FREIGHT TRANSPORTATION INFRASTRUCTURE" SHALL MEAN THE INFRASTRUC-
TURE USED TO SUPPORT THE COMMERCIAL TRANSPORTATION OF GOODS, COMMOD-
ITIES, AND MERCHANDISE BY ANY MEANS.
(C) "FUND" SHALL MEAN THE SPECIAL NEW YORK CITY CAPITAL INFRASTRUCTURE
FUND CREATED IN THIS SECTION.
(D) "MARINE TERMINAL" SHALL MEAN WHARVES, BULKHEADS, QUAYS, PIERS,
DOCKS, AND OTHER BERTHING LOCATIONS AND ADJACENT STORAGE OR ADJACENT
AREAS AND STRUCTURES ASSOCIATED WITH THE PRIMARY MOVEMENT OF CARGO AND
GOODS FROM VESSEL TO SHORE, OR SHORE TO VESSEL, INCLUDING STRUCTURES
WHICH ARE DEVOTED TO RECEIVING, HANDLING, HOLDING, CONSOLIDATING, AND
LOADING OR DELIVERY OF WATERBORNE SHIPMENTS OR PASSENGERS, INCLUDING
AREAS DEVOTED TO THE MAINTENANCE OF THE TERMINAL OR EQUIPMENT.
(E) "URBAN CONSOLIDATION CENTER" SHALL MEAN A STORAGE FACILITY IN
WHICH SMALLER SHIPMENTS OF FREIGHT GOODS ARE COMBINED INTO LARGER TRUCK-
LOADS BOUND FOR A SIMILAR DESTINATION.
2. (A) THERE IS HEREBY ESTABLISHED A SPECIAL NEW YORK CITY CAPITAL
INFRASTRUCTURE FUND TO BE JOINTLY ADMINISTERED BY THE CITY AND THE
STATE. THE REVENUES OF SUCH FUND MAY BE USED TO BORROW MONEY, TO ISSUE
NEGOTIABLE NOTES, BONDS, OR OTHER OBLIGATIONS AND TO PROVIDE FOR THE
RIGHTS OF THE HOLDERS THEREOF, AND TO FINANCE OR REFINANCE ANY AND ALL
COSTS TO THE CITY AND/OR STATE FOR THE PLANNING, DESIGN, ACQUISITION,
CONSTRUCTION, INSTALLATION, IMPROVEMENT, RECONSTRUCTION, RENOVATION,
S. 5895 8
REHABILITATION AND/OR REPAIR OF THE FREIGHT TRANSPORTATION INFRASTRUC-
TURE DESCRIBED IN SUBDIVISION FOUR OF THIS SECTION. THE FUND DESCRIBED
HEREIN SHALL BE KEPT SEPARATE FROM AND SHALL NOT BE COMMINGLED WITH ANY
OTHER FUNDS ESTABLISHED IN THIS ARTICLE OR IN ANY OTHER PROVISION OF
LAW.
(B) THE CITY AND STATE MAY REFUND ANY DEBTS, OR ANY PORTION OR COMBI-
NATION THEREOF, OF THE FUND IN ORDER THAT THE STATE SHALL ACHIEVE A DEBT
SERVICE SAVINGS ON A PRESENT VALUE BASIS AS A RESULT OF THE REFUNDING
TRANSACTION AND IN ACCORDANCE WITH THE PROVISIONS OF SECTION THIRTEEN OF
ARTICLE VII OF THE STATE CONSTITUTION.
3. REVENUES FROM THE ONLINE DELIVERY SALE SURCHARGE CREATED IN ARTICLE
TWENTY-NINE-E OF THE TAX LAW SHALL BE DEDICATED TOWARDS THE SPECIAL NEW
YORK CITY CAPITAL INFRASTRUCTURE FUND. SUCH REVENUES MAY BE USED TO
CONTRACT INDEBTEDNESS AS AUTHORIZED IN SECTION NINE OF ARTICLE VII OF
THE STATE CONSTITUTION AND DESCRIBED IN SUBDIVISION TWO OF THIS SECTION.
4. THE FUND SHALL BE EXPENDED EXCLUSIVELY TO SUPPORT FREIGHT TRANSPOR-
TATION INFRASTRUCTURE IN THE CITY OF NEW YORK, WHICH SHALL INCLUDE THE
REPAIR OF INTERSTATE ROUTE TWO HUNDRED SEVENTY-EIGHT IN KINGS COUNTY,
OTHERWISE KNOWN AS THE BROOKLYN QUEENS EXPRESSWAY, AS WELL AS THE PLAN-
NING, DESIGN, ACQUISITION, CONSTRUCTION, INSTALLATION, IMPROVEMENT,
RECONSTRUCTION, RENOVATION, REHABILITATION, AND/OR REPAIR OF FERRY
DOCKS, MARINE TERMINALS, PIERS, FREIGHT RAIL LINES AND FACILITIES, URBAN
CONSOLIDATION CENTERS, AND OTHER RELATED INFRASTRUCTURE.
5. NO PERSON EXECUTING THE NOTES, BONDS OR OTHER OBLIGATIONS
SHALL BE LIABLE PERSONALLY ON THE NOTES, BONDS OR OTHER OBLIGATIONS
OR BE SUBJECT TO ANY PERSONAL LIABILITY OR ACCOUNTABILITY BY REASON OF
THE ISSUANCE THEREOF.
6. THE CITY AND STATE SHALL PRODUCE AN ANNUAL REPORT TO BE DELIVERED
TO THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY,
AND THE SPEAKER OF THE CITY COUNCIL AND POSTED PUBLICLY AND CONSPICUOUS-
LY ONLINE REGARDING THE SPECIAL NEW YORK CITY CAPITAL INFRASTRUCTURE
FUND AND DETAILING ALL REVENUES AND EXPENDITURES THEREOF. THE CITY SHALL
CLEARLY DESCRIBE HOW THE REVENUES FROM SUCH FUND HAVE BEEN EXPENDED TO
SUPPORT THE INFRASTRUCTURE PROJECTS DESCRIBED IN SUBDIVISION FOUR OF
THIS SECTION IN SUCH REPORT.
§ 3. This act shall take effect on the first of January next succeed-
ing the date upon which it shall have become a law. Effective immediate-
ly, the addition, amendment and/or repeal of any rule or regulation
necessary for the implementation of this act on its effective date are
authorized to be made on or before such date.
